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A company inquired whether the demerger of its real estate leasing activity into another entity could qualify for the special tax regime. The DGT ruled that this is possible if the transferred assets and the remaining assets both constitute business branches with their own organisation and resources.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para acogerse al régimen especial de escisión parcial, el patrimonio segregado debe constituir una unidad económica autónoma capaz de funcionar por sus propios medios. Este concepto de rama de actividad no exige necesariamente cumplir los requisitos de actividad económica del artículo 5 de la LIS, sino que requiere una organización empresarial diferenciada. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal.
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